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建立社会保障预算体系是国家财政向公共财政转变的重要内容之一。1993年11月,党的十四届三中全会决定提出建立社会保障预算的要求,至今已经整整13年了。相对社会保障制度改革的进程,我国社会保障预算制度的建立相对滞后,仍然处在局部探索阶段。本文探讨了建立社会保障预算的理论根据,介绍了国外社会保障预算的经验,总结了试点地区三种不同的代表模式,分析当下建立社会保障预算所存在的问题,最后进一步探索建立和完善我国社会保障预算的目标模式和需要注意的配套措施。
Establishing a budget system for social security is one of the important contents of the transition of state finance to public finance. In November 1993, the 13th Plenary Session of the 14th Central Committee of the Communist Party decided to put forward the requirement of establishing a budget for social security, which has lasted for 13 years now. Relative to the process of social security reform, the establishment of China’s social security budget system lags behind and is still in the stage of partial exploration. This article explores the theoretical basis for establishing a social security budget, introduces the experience of foreign social security budget, summarizes three different representative models in the pilot regions, analyzes the existing problems in the current social security budget, and finally further explores the establishment and improvement of our society The target mode of guarantee budget and the matching measures that need attention.